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Technical Interpretations

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March 27, 2020

  • 2009-0309401I7 Incurring debts to make gifts to qualified donees
  • 2018-0761621R3 Cross-Border Butterfly

March 20, 2020

  • 2019-0816111C6 2019 CPTS CRA Round Table Questions and Responses
  • 2019-0822951R3 Post-mortem Hybrid Pipeline

March 13, 2020

  • 2019-0799641E5 Gift by Life Interest Trust
  • 2019-0820431I7 Arrears child support payments

March 6, 2020

  • 2018-0784991E5 Employment Income Tax exemption s.87 Indian Act
  • 2018-0787181R3 Minority owners and Partition of Property
  • 2019-0800141R3 55(3)(a) Reorganization

February 28, 2020

  • 2019-0812611C6 Résiliation d'un bail - Lease cancellation
  • 2019-0812621C6 Changement d’usage-impact sur l’exemption pour résidence principale
  • 2019-0812641C6 Professional fees incurred in the context of a litigation with CRA
  • 2019-0812651C6 CDA and wind-up of a subsidiary
  • 2019-0812691C6 Consolidated safe income
  • 2019-0812701C6 Paragraph 251(5)(b) and convertible debenture
  • 2019-0812711C6 Part IV
  • 2019-0812721C6 Late-Filed CDA Election
  • 2019-0812741C6 TOSI and interest income earned by a trust
  • 2019-0812751C6 74.4(2) and 120.4 interaction
  • 2019-0812761C6 Entreprise - Business
  • 2019-0812771C6 TOSI Actively Engaged
  • 2019-0812781C6 Acquisition of control and trusts
  • 2019-0819401C6 Interaction between par. 84.1(1)(b) and 129(1(a)
  • 2019-0821311C6 APFF 2019 Q.8: Surplus Documentation
  • 2019-0825031C6 Service téléphonique réservé

February 21, 2020

  • 2019-0796121E5 Déduction pour résidence des membres du clergé
  • 2019-0819671E5 Home Buyers’ Plan and Specified Disabled Person
  • 2019-0820401E5 Temporary Residence Allowance
  • 2019-0830781E5 Charitable gift annuity and 60(l) rollover
  • 2019-0833061E5 Discretionary Trust and Safe Income

February 14, 2020

  • 2019-0823581C6 CTF Question 6 - 21 year planning, 107(5), and TCP
  • 2019-0824381C6 2019 CTF - Q2 - Foreign taxes paid
  • 2019-0824391C6 2019 CTF - Q3 - Safe Income Determination Time
  • 2019-0824401C6 2019 CTF Q7 - TOSI and Inherited Property
  • 2019-0824411C6 2019 CTF - Question 8 - TOSI - Excluded Business
  • 2019-0824421C6 2019 CTF-Q9-Excluded Amount-Non-related Business exception
  • 2019-0824461C6 2019 CTF Q10 - Earnout payments to non-residents
  • 2019-0824471C6 2019 CTF - Q16 - Eligible Dividend Designation
  • 2019-0824481C6 2019 CTF - Q14 - Replacement Property Rules
  • 2019-0824491C6 2019 CTF - Q13 - Triangular Amalgamation
  • 2019-0824501C6 2019 CTF - Q15 - Subsection 104(13.4) and LCBs
  • 2019-0824511C6 2019 CTF - Q11 - Common Reporting Standards
  • 2019-0824521C6 2019 CTF – Q4 – 84.1(1)(a) v/s 129(1)(a)
  • 2019-0824531C6 2019 CTF - Q12 - Earnout and Cost Recovery Method
  • 2019-0824551C6 2019 CTF – Q1 – Multilateral Instrument (“MLI”)
  • 2019-0824561C6 2019 CTF-Q5-212.1 Post-mortem Pipeline Transaction

February 7, 2020

  • 2017-0711911R3 loss consolidation ruling
  • 2018-0772921R3 Loss utilization
  • 2018-0782751R3 Standard Loss Consolidation

January 31, 2020

  • 2017-0706211R3 Standard Loss Consolidation
  • 2018-0766701R3 Supplemental Ruling
  • 2018-0785991I7 Subsection 86.1(2)
  • 2019-0800941E5 In-kind contributions to a NPO

January 24, 2020

  • 2016-0649631I7 Functional currency - fx gain on refund
  • 2018-0781971R3 Loss Consolidation
  • 2019-0819431E5 TOSI
  • 2019-0833721M4 Déduction pour soutien à des non-résidents
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